https://www.taxtmi.com/caselaws?id=377628 PVC tufted coir mats and mattings made with PVC resin, plasticizer and other inputs in addition to coir yarn were held not to qualify for the 5% GST entry meant for coir mats and mattings, because the goods were not exclusively of coir. The goods were instead treated as tufted carpets or other textile floor coverings, bringing them within the 12% GST entry in Schedule II. On classification, they were also held to fall under tariff item 57039090 rather than 57039020, as the composite PVC-based product was not confined to the coir-specific description. en-us Fri, 01 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377628 PVC tufted coir mats and mattings made with PVC resin, plasticizer and other inputs in addition to coir yarn were held not to qualify for the 5% GST entry meant for coir mats and mattings, because the goods were not exclusively of coir. The goods were instead treated as tufted carpets or other textile floor coverings, bringing them within the 12% GST entry in Schedule II. On classification, they were also held to fall under tariff item 57039090 rather than 57039020, as the composite PVC-based product was not confined to the coir-specific description. Case-Laws GST Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377628